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Voting Ballot November 30, 2022 

U.S. STANDARD GENERAL LEDGER (USSGL)

VOTING BALLOT #23-01 

The USSGL staff presented the Draft Voting Ballot #23-01 at the November 30, 2022 USSGL IRC meeting. 

Please indicate the agency’s vote by marking “Yes” or “No” on the voting ballot for each proposal to add, revise, or delete

the USSGL account. (Please provide a detailed justification for all “No” votes.)

USSGL Board Members will vote using Survey Monkey, or e-mail their scanned ballot to 

USSGLTeam@fiscal.treasury.gov. The Survey Monkey link will be provided to the voting USSGL IRC board 

members. 

Fiscal Service must receive the agency’s votes by EST. 12:00 PM December 06, 2022. 

FISCAL YEAR 2023 

ADD: CHANGE: 

 109000 Yes ___ No ___ 

 411920 Yes ___ No ___

 438200 Yes ___ No ___

 438300 Yes ___ No ___

 438900 Yes ___ No ___

 

DELETE: 

FISCAL YEAR 2024 

ADD: CHANGE:

195000 Yes ___ No ___ 

195900 Yes ___ No ___ 

214010 Yes ___ No ___ 

293000 Yes ___ No ___ 

293010 Yes ___ No ___ 

480110 Yes ___ No ___ 

693000 Yes ___ No ___ 

671300 Yes ___ No ___ 

193000 Yes ___ No ___ 

193900 Yes ___ No ___ 

233000 Yes ___ No ___ 

571400 Yes ___ No ___ 

593000 Yes ___ No ___ 

593300 Yes ___ No ___ 

599900 Yes ___ No ___ 

DELETE:
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Voting Ballot November 30, 2022 

Name: ______________________________________________

Agency: _____________________________________________

Date: _____________________________

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2023 

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2023 

Account Title: Fund Balance With Treasury While Awaiting a Warrant or Mandated Non‐

Expenditure Transfer

Account Number: 109000 

Normal Balance: Debit

Definition: This account is used to record the amount equal to the funding provided under a 

continuing resolution and apportioned in accordance with Office of Management and Budget's 

automatic apportionment bulletin. Pursuant to a continuing resolution or enacted annual or 

supplemental appropriation act, the account may be used while awaiting a warrant to be issued, or 

while awaiting a mandated non‐expenditure transfer (NET) to be processed, for an 

appropriation by the Department of the Treasury's Bureau of the Fiscal Service. When using this 

account to record a liability pending a mandated NET, it shall only be used in the giving 

Treasury Appropriation Fund Symbol. This account should not be used for permissive NETs.

The balance in this account will adjust to zero when the Department of the Treasury's Bureau of the

Fiscal Service issues a warrant or a mandated transfer and must adjust to zero by year‐end. This 

account does not close at year‐end.

Justification: This update is needed to record post‐Continuing Resolution (CR) asset for pending

mandated non‐expenditure transfer out in the giving Treasury Appropriation Fund Symbol.
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Voting Ballot November 30, 2022 

Account Title: Mandated Non‐Expenditure Transfer Under a Continuing Resolution (CR) 

Factored into a TAFS CR Rate for Operations

Account Number: 411920 

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority derived from a mandated 

non‐expenditure transfer in an appropriation Act referenced in section 101 of a continuing 

resolution (CR) that is factored into the rate for operations of both the giving and receiving Treasury 

Appropriation Fund Symbols (TAFS) (see OMB Circular No. A‐11 Section 123.2 and OMB CR 

Bulletin) After the enactment of the full‐year appropriation Act, adjust the amount as identified in 

the Act and continue to report the mandated non‐expenditure transfer amount in this account until 

the amount is actually transferred after the enactment of a short‐term CR. Although the normal 

balance for this account is debit, it is acceptable for this account to have a credit balance. This 

account reflects activity that must adjust to zero before the fourth quarter adjusted trial balance 

submission. 

Justification: This account is needed to record mandated non‐expenditure transfers under a 

continuing resolution (CR). 

Account Title: Temporary Reduction - New Budget Authority Account 

Number: 438200 

Normal Balance: Credit 

Definition: This account is used to record the amount of new budget authority temporarily reduced 

by enacted legislation in special and nonrevolving trust Treasury Appropriation Fund Symbols 

associated with a receipt account designated by the Department of the Treasury as "available." This 

account also may be used in revolving funds or for reductions of spending authority from offsetting 

collections only if it is deemed appropriate by Office of Management and Budget and/or a specific 

legislative action. For permanent reductions, refer to USSGL account 439200, "Permanent 

Reduction - New Budget Authority." 

Justification: Revised USSGL account 438200 so that it can be used in revolving funds or for 

anticipated reductions of spending authority from offsetting collections without OMB approval 

and/or specific legislative action.

Account Title: Temporary Reduction - Prior-Year Balances Account 

Number: 438300 

Normal Balance: Credit Section II U.S. Standard General Ledger Accounts and Definitions 

Definition: This account is used to record the amount of prior-year balances temporarily reduced by 

enacted legislation in special and nonrevolving trust Treasury Appropriation Fund Symbols 

associated with a receipt account designated by the Department of the Treasury as "available." This 

account also may be used in revolving funds or for reductions of spending authority from offsetting 

collections but only if it is deemed appropriate by Office of Management and Budget and/or a 

specific legislative action. For permanent reductions, refer to USSGL account 439300, "Permanent 

Reduction – Prior-Year Balances."

Justification: Revised USSGL account 438300 so that it can be used in revolving funds or for 

anticipated reductions of spending authority from offsetting collections without OMB approval 

and/or specific legislative action.
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Voting Ballot November 30, 2022 

Account Title: Anticipated Temporary Reduction - Indefinite New Budget Authority 

Account Number: 438900 

Normal Balance: Credit 

Definition: This account is used to record the current estimate of anticipated amount of indefinite 

new budget authority temporarily reduced by enacted legislation in special and nonrevolving trust 

Treasury Appropriation Fund Symbols (TAFS) associated with a receipt account designated by the 

Department of the Treasury as "available." This account also may be used in revolving funds or for 

anticipated reductions of spending authority from offsetting collections only if it is deemed 

appropriate by Office of Management and Budget and/or a specific legislative action. For 

anticipated permanent reductions against indefinite new budget authority, refer to USSGL account 

438600, "Anticipated Permanent Reduction - Indefinite New Budget Authority." This account 

reflects activity that must adjust to zero before the fourth quarter adjusted trial balance submission. 

Justification: Revised USSGL account 438900 so that it can be used in revolving funds or for 

anticipated reductions of spending authority from offsetting collections without OMB approval 

and/or specific legislative action. 

PROPOSED DELETIONS TO USSGL ACCOUNTS FOR FISCAL 2023 

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2024 

Account Title: Lessee Right-To-Use Lease Asset

Account Number: 195000

Normal Balance: Debit

Definition: This account is used to record the lessee’s right to control the use of an underlying asset 

during the lease term in leases other than short-term leases, lease contracts that transfer ownership, 

and intragovernmental leases. It is measured at the start of the lease term by adding the amount of 

the initial lease liability, any lease payments made to the lessor at or before the start of the lease 

term (less lease incentives,) and any indirect lease costs necessary to place the lease asset into 

service. This account does not close at year-end. 

Account Title: Accumulated Amortization on Lessee Lease Assets

Account Number: 195900

Normal Balance: Credit

Definition: This account is used to record the amount of accumulated amortization charged to 

expense for a lessee’s lease assets. This account does not close at year-end.
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Voting Ballot November 30, 2022

Account Title: Unfunded Accrued Interest Payable

Account Number: 214010

Normal Balance: Credit

Definition: This account is used to record the amount of interest accrued and owed to others that is 

not otherwise identified, and will be funded by future years' budgetary resources. It is intended for 

use only with interest accrued on the discount of a right-to-use lease liability. This account does not 

close at year-end.

Account Title: Lessee Lease Liability

Account Number: 293000

Normal Balance: Credit

Definition: This account is used to record the present value of lease payments required to be paid to 

a lessor for the lease term in leases other than short-term leases, lease contracts that transfer 

ownership, and intragovernmental leases. For certain payments not included in the measurement of 

the Lessee Lease Liability, see SFFAS 54, Par. 41. This account does not close at year-end.

Account Title: Unfunded Lessee Lease Liability

Account Number: 293010

Normal Balance: Credit

Definition: This account is used to record the present value of lease payments required to be paid to 

a lessor for the lease term, that will be funded by future years' budgetary resources. For certain 

payments not included in the measurement of the Lessee Lease Liability, see SFFAS 54, Par. 41. 

This account does not close at year-end.

Account Title: Reinstated Undelivered Orders – Obligations, Unpaid

Account Number: 480110 

Normal Balance: Credit

Definition: This account is used to reinstate the amount of goods and/or services ordered, which 

have not been actually or constructively received and for which amounts have not been prepaid or 

advanced. 

Justification: For situations where there is a downward adjustment of a prior year paid obligation 

and an outstanding valid obligation, USSGL account 480110 reestablishes the undelivered order, 

unpaid obligation. 

Account Title: Lessee Lease Expense

Account Number: 693000

Normal Balance: Debit

Definition: This account is used to record the amount of expenses incurred from (1) Short-term 

lease payments paid by a lessee based on the provisions of the lease contract; (2) Intragovernmental

lease receipts paid by a lessee, including lease-related operating costs (maintenance, utilities, taxes, 

etc.,) paid to a lessor based on the provisions of the lease agreement; and (3) Variable payments 

based on future performance of the lessee or usage of the underlying asset in leases other than shortterm leases, lease contracts that transfer ownership, and intragovernmental leases. For certain 

variable payments included in the lessee lease liability rather than expense, see SFFAS 54, Pars. 41.
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Voting Ballot November 30, 2022

Account Title: Lessee Lease Amortization

Account Number: 671300

Normal Balance: Debit

Definition: This account is used to record the expense recognized from the process of allocating 

costs of a lease financing over the shorter of the lease term or underlying asset's useful life.

Account Title: Lessor Lease Receivable

Account Number: 193000

Normal Balance: Debit

Definition: This account is used to record the present value of lease payments required from a 

lessor for the lease term in leases other than

short-term leases, lease contracts that transfer ownership, and intragovernmental leases. For certain 

payments not included in the measurement of the Lessor Lease Receivable, see SFFAS 54, Pars. 57-

58. This account does not close at year-end.

Account Title: Allowance for Loss on Lease Receivable

Account Number: 193900

Normal Balance: Credit

Definition: This account is used to record the provision for uncollectible amounts of payments 

measured within the Lessor Lease Receivable. This account does not close at year-end.

Account Title: Unearned Lessor Revenue

Account Number: 233000

Normal Balance: Credit

Definition: This account is used to record the amount of lease revenue expected to be received 

during a lease term, but on which lessees will make payments over the life of the lease term for the 

right to use an underlying asset. Lessors should record unearned revenue in leases other than shortterm leases, lease contracts that transfer ownership, and intragovernmental leases only. See also 

SFFAS 60, Par. 26. This account does not close at year-end.

Account Title: Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable –

Contra Account

Account Number: 571400

Normal Balance: Debit

Definition: This account is used to record an offset to USSGL account 571300 Accrual of Amounts 

Receivable from Custodian or Non-Entity Assets Receivable from a Federal Agency - Other Than the 

General Fund of the U.S. Government. It is intended to allow the recipient entity to reclassify the 

collection receipt as a liability. This account may only be used for custodial collections to be received 

for Credit Reform activity.

Justification: This USSGL account is needed to allow recipient entities to correctly classify the 

recognition of revenue from a custodial collection for Credit Reform activity.
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Voting Ballot November 30, 2022 

Account Title: Lessor Lease Revenue

Account Number: 593000

Normal Balance: Credit

Definition: This account is used to record the amount of revenue earned from (1) Short-term lease 

payments paid to a lessor based on the provisions of the lease contract; (2) Intragovernmental lease 

receipts to a lessor, including lease-related operating costs (maintenance, utilities, taxes, etc.,) 

received from the lessee based on the provisions of the lease agreement; and (3) Variable payments 

based on future performance of the lessee or usage of the underlying asset in leases other than shortterm leases, lease contracts that transfer ownership, and intragovernmental leases. For certain 

variable payments included in lease receivable rather than revenue, see SFFAS 54, Pars. 57-58. 

Account Title: Lessor Revenue - Amortization of Lease Receivable

Account Number: 593300

Normal Balance: Credit

Definition: This account is used to record the amortized amount of a Lessor’s Lease Receivable in 

leases other than short-term leases, lease contracts that transfer ownership, and intragovernmental 

leases.

Account Title: Offset to Accrual of Amounts Receivable from Custodian or Non-Entity Assets 

Receivable – Contra Account 

Account Number: 599900

Normal Balance: Debit

Definition: This account is used to record an offset to USSGL account 571400 Accrual of Amounts 

Receivable from Custodian or Non-Entity Assets Receivable – Contra Account. It is intended to allow 

the recipient entity to offset the contra collection receipt. This account may only be used for custodial 

collections to be received for Credit Reform activity.

Justification: This USSGL account is needed to allow the proper offset to USSGL account 571400 

for Credit Reform related custodial collections.

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2024 

PROPOSED DELETIONS TO USSGL ACCOUNTS FOR FISCAL 2024